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Land Transfer Duties Act (R.S.Q., c. D-17).

Country/Territory
Canada
Territorial subdivision
Québec
Document type
Legislation
Date
1976 (2019)
Source
FAO, FAOLEX
Subject
Land & soil
Keyword
Land tenure Tax/levy Cadastre/land registration Ownership
Geographical area
Americas, Arctic, Asia and the Pacific, East Pacific, North America, North Atlantic
Abstract

The purpose of the present Act is to regulate the duties due in land transfer. The Act contains at the outset a definition clause relating to various terms employed therein such as, “consideration”, “corporation not resident in Canada”; “land”, “recreational property”, “transfer”. Section 4 establishes that every transfer made after 11 May 1976 relating to land situated in Quebec requires the transferee to pay duties at the rate of 33 per cent of the value of the consideration. Furthermore, the text deals with issues such as Joint and several liability of transferees, time of the payment, duties of the registrar, powers of the Minister, several deeds evidencing the same transfer, condition relating to the reduction, etc. The Act consists of 51 articles.

Full text
English
Website
www.qp.gov.bc.ca